Effects on Recipients

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Effects on Recipients

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Section
1.331-1

Corporate liquidations.

Section
1.332-1

Distributions in liquidation of subsidiary corporation; general.

Section
1.332-2

Requirements for nonrecognition of gain or loss.

Section
1.332-3

Liquidations completed within one taxable year.

Section
1.332-4

Liquidations covering more than one taxable year.

Section
1.332-5

Distributions in liquidation as affecting minority interests.

Section
1.332-6

Records to be kept and information to be filed with return.

Section
1.332-7

Indebtedness of subsidiary to parent.

Section
1.332-8

Recognition of gain on liquidation of certain holding companies.

Section
1.334-1

Basis of property received in liquidations.

Section
1.336-0

Table of contents.

Section
1.336-1

General principles, nomenclature, and definitions for a section 336(e) election.

Section
1.336-2

Availability, mechanics, and consequences of section 336(e) election.

Section
1.336-3

Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition.

Section
1.336-4

Adjusted grossed-up basis.

Section
1.336-5

Applicability dates.